https://www.taxtmi.com/caselaws?id=438739 The appellate tribunal upheld the impugned order, dismissing the appeal filed by the appellant based on the findings of intentional evasion and misleading conduct during the investigation. The penalties imposed under Section 78 of the Finance Act, 1994 were upheld despite the appellant's compliance with payment of service tax and interest before the notice was issued. The tribunal found evidence of evasion and lack of cooperation with the department, leading to the affirmation of penalties for failure to pay service tax on construction services provided. en-us Tue, 06 Jun 2023 00:00:00 +0530 Thu, 08 Jun 2023 09:07:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438739 The appellate tribunal upheld the impugned order, dismissing the appeal filed by the appellant based on the findings of intentional evasion and misleading conduct during the investigation. The penalties imposed under Section 78 of the Finance Act, 1994 were upheld despite the appellant's compliance with payment of service tax and interest before the notice was issued. The tribunal found evidence of evasion and lack of cooperation with the department, leading to the affirmation of penalties for failure to pay service tax on construction services provided. Case-Laws Service Tax Tue, 06 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438739